Seeks to extend the last date for filing of FORM GSTR-3B for the month of November, 2019 by three days from 20.12.2019 till 23.12.2019. - 73/2019—State Tax - Maharashtra SGST
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Extension of return filing deadline: GSTR-3B electronic filing period extended to allow later submission via common portal. An amendment inserts a proviso into the earlier notification requiring the return in FORM GSTR-3B for November, 2019 to be furnished electronically through the common portal on or before the 23rd December, 2019; the Commissioner made the change under the Maharashtra GST Act and Rules on the Council's recommendation, and the notification is deemed effective from the 20th December, 2019.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of return filing deadline: GSTR-3B electronic filing period extended to allow later submission via common portal.
An amendment inserts a proviso into the earlier notification requiring the return in FORM GSTR-3B for November, 2019 to be furnished electronically through the common portal on or before the 23rd December, 2019; the Commissioner made the change under the Maharashtra GST Act and Rules on the Council's recommendation, and the notification is deemed effective from the 20th December, 2019.
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